IRS Letters and Forms
Notice code 311

Notice code 311 (Default) — We transferred the information from the tax form you filed and processed it as a Form 1040NR because…

What this IRS notice code means, and what to check before you reply.

What to do next

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311

Read the notice carefully and note any deadline. Gather returns, notices, and payment records. Book a free strategy session before responding if the amount is large, unclear, or collection language appears.

What the IRS language says

We transferred the information from the tax form you filed and processed it as a Form 1040NR because certain items reported on your tax return require you to file a Form 1040NR. You do not need to send us another return to correct this error. The following paragraph(s) will explain any additional change(s) we made.

What it usually means

311 is in our IR Manual catalog. Official wording is dense — we translate it for business owners and individuals and map realistic next steps.

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